*/
Value added tax – Supply of goods and services. The Upper Tribunal (Tax and Chancery Chamber) dismissed the taxpayer's appeal against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) in which the FTT had decided that the taxpayer's construction of a new building in the grounds of his house had been an annexe to his existing cottage and therefore had not qualified as a construction of a building for the purposes of Item 2 of Group 5 of Sch 8 to the Value Added Tax Act 1994 and was consequently chargeable to VAT at the standard rate.
Value added tax – Supply of goods and services. The Upper Tribunal (Tax and Chancery Chamber) dismissed the taxpayer's appeal against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) in which the FTT had decided that the taxpayer's construction of a new building in the grounds of his house had been an annexe to his existing cottage and therefore had not qualified as a construction of a building for the purposes of Item 2 of Group 5 of Sch 8 to the Value Added Tax Act 1994 and was consequently chargeable to VAT at the standard rate.
Signs of real change – more work to be done
Philip N Bristow explains how to unlock your aged debt to fund your tax in one easy step
With the property market witnessing significant changes since the beginning of the pandemic, Fleet Street Wealth’s Managing Director Julian Morgan considers the future of the home, the second home and the office
In partnership with the Bar Council, LexisNexis is offering up to 60% off its extensive webinar offering.
Chambers is expanding its team.
Making a move from the Bar to a career in governance: Maria Brookes outlines three good reasons to switch and how to do it
The pandemic and widespread introduction of remote hearings has been an interesting start to a career at the Bar: Lola-Rose Avery shares a day in her life
Bridging the Bar (BTB) is opening up the Bar to people from non-traditional backgrounds. BTB mentor, Laurence Cooper and his mentee, Jake Acock chat about the mentoring scheme
Cultural change is actually just a numbers game joining the dots and wearing the pin.Chris Gutteridge's lessons learnt...
Lack of networking and advocacy opportunities have been pupils biggest challenges during COVID.Melissa Elsworth,Thomas Harvey andMani Basi explain how theFamily Law Bar Associations expanding Pupillage Project is helping to fill the gap
Your guide to making it as a NY attorney and practical issues for English barristers. By Teresa Rosen Peacocke and Alex Haines
